ALBANY – Here’s the first glimpse of the stunning World Trade Center Memorial Grove, which Gov. Pataki today is announcing will be illuminated every night in a lasting tribute to the victims of the 9/11 attacks.

The glowing grove, details of which Pataki will outline in his State of the State Address to the Legislature, will greet visitors to the plaza level of the memorial once the $500 million tribute is completed.

As the visitors stare down into the two “voids” – which mark the location of what was once the location of the Twin Towers – they’ll see a continuous band of light “hovering” just above ground in honor of what was once there, according to a source.

Pataki will also announce a new state income tax check-off to allow New Yorkers to donate some or all of their refunds to construction of the memorial, a source said.

The tax check-off plan will also be proposed on the federal level in legislation sponsored by Rep. Vito Fossella (R-Staten Island), the governor is set to announce.

Pataki’s 11th annual State of the State Address is expected to focus on the ongoing efforts to rebuild and revitalize lower Manhattan in the aftermath of 9/11.

The governor also plans to address the state’s worsening fiscal situation – and the growing demands for ethics and budget-making reforms at the state Capitol.

“The governor is going to place a good deal of emphasis on ‘reform,’ there’s no question about it,” said one senior Pataki aide.